12AB aur 80G — farak kya hai
12AB aapke NGO/trust ki apni income ko tax se exempt karata hai — matlab donations aur charitable income par trust ko tax nahi dena. 80G aapke donors ke liye hai — unko donation par deduction milta hai, jisse fund-raising aasan ho jati hai. Serious NGO ke liye dono chahiye, aur dono income tax portal par apply hote hain.
Process ka flow
- Trust/society/Section 8 company pehle legally registered ho — deed/MOA mein charitable objects clearly likhe hon.
- Portal par Form 10A/10AB se application — naye NGO ko pehle provisional registration milta hai, phir activities shuru hone par regular.
- Department documents maang sakta hai — accounts, activity proof, trustee details. Reply time par dena zaroori hai.
- Approval ke baad certificate download hota hai — aur renewal timelines ka dhyan rakhna padta hai, ye one-time nahi hai.
Common rejection reasons — pehle se fix karo
- Objects clause vague hona — deed mein "social work" jaisa general likha ho toh query pakki. Objects specific aur charitable definition ke andar hone chahiye.
- Accounts maintained na hona — provisional se regular jaate waqt activity aur accounts dono dikhane padte hain.
- Trustee/member details mismatch — PAN, Aadhaar aur deed ke naam alag-alag hon toh application atakti hai.
- Commercial activity ka shak — agar receipts business jaisi lagti hain toh exemption par sawal uthta hai. Structure pehle se saaf rakho.
Ek practical baat
12AB/80G sirf forms bharna nahi hai — ye aapke NGO ke documents, accounts aur activities ka legal review hai. Jo NGO pehli baar mein sahi documents ke saath jaata hai, uska approval smooth hota hai; jo adhoore jaate hain, unki file query-cycle mein ghoomti rehti hai. CGA India mein hum deed drafting se le kar approval tak poora process handle karte hain — Safidon aur Delhi dono offices se.
Is topic par help chahiye?
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